(a) All feedstuffs used in the commercial production of livestock or poultry in this state are exempt from the Arkansas gross receipts tax levied by this chapter.
(b) As used in this section, "feedstuffs" means:
(1) Processed or unprocessed grains;
(2) Mixed or unmixed grains;
(3) Whole or ground hay;
(4) Whole or ground straw;
(5) Hulls, whether or not mixed with other materials; and
(6) All food supplements, whether or not nutritional or medicinal, including hormones, antibiotics, vitamins, minerals, and medications ingested by poultry or livestock.
Section: Previous 26-52-402 26-52-403 26-52-404 26-52-405 26-52-406 26-52-407 26-52-408 26-52-409 26-52-410 26-52-411 26-52-412 26-52-413 26-52-414 26-52-415 NextLast modified: November 15, 2016